Some morphological and anatomical characteristics of four Abies species in Korea were investigated to find the characteristics and the taxonomical relationship between the species. The results were summarized as follows: There was no significant difference in needle thickness and number of hypodermic cell layer among 18 morphological and anatomical characteristics of cone and needle between the species. A. koreana and .A. nephrolepis were similar in above fourteen characters and A. holophylla and A. firma were also similar in the 14 characters. A. koreana and A. firma showed similarity in above two characters. Main resin canals of needles in A. koreana and A. nephrolepis were situated in leaf margin (L-LM), those of A. holophylla, in L, L-M and M, and that of A. firms fully in other locations except L.